Show at E the total of the amounts at E1, E2, and E3.
The tax offsets shown at E are refundable, although they must first be offset against gross tax to reduce it to zero, if there is any gross tax to be paid after C has been applied. Any excess of refundable tax offsets is shown at I Tax offset refunds (Remainder of refundable tax offsets) and is applied in calculating the fund’s amount due or refundable. See example 8a and example 8b.